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Unlocking Performance Through Motivation: The Impact of Job Transformation in the Ministry of Migrant Workers Protection Iswari, Andina; Wati, Lela Nurlaela; Mulyanti, Rita Yuni
International Journal of Entrepreneurship and Sustainability Studies Vol. 5 No. 1 (2025): July Volume
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijeass.v5i1.3491

Abstract

Job transformation is integral to bureaucratic reform initiatives aimed at enhancing employee efficiency and effectiveness. This study seeks to examine the function of work motivation as a mediator in the relationship between job transformation and employee performance at the Ministry of Indonesian Migrant Workers Protection (KP2MI). The research methodology employed causality with a sample of 251 KP2MI employees. Data analysis was conducted using a structural equation model employing a second-order confirmatory technique to test the hypotheses. The study's findings demonstrate that job transformation and work motivation significantly enhance employee performance. Work motivation mediates the impact of job transformation on employee performance, exerting a more significant effect than direct influence. This study suggests that work motivation significantly mediates the relationship between job transformation and employee performance. This study underscores the necessity of addressing job transformations that are both structural and psychological, particularly in enhancing employee motivation, which is crucial for increasing public sector performance. This study introduces an innovation in the realm of human resource management within the public sector, particularly at KP2MI. This study introduces a novel perspective that the efficacy of job transformation relies not only on structural or administrative factors but also on the capacity of these changes to foster employee motivation. The distinctive institutional framework of KP2MI, which has a specific purpose for the protection of migrant workers, renders this research pertinent and innovative in addressing the challenges posed by contemporary bureaucracy in government agencies that are adaptable and responsive to global employment issues.
Pembuatan Eco Enzyme sebagai Solusi Pengolahan Limbah Rumah Tangga di Lingkungan STIE Muhammadiyah Jakarta Marlianingrum, Peggy Ratna; Wati, Lela Nurlaela; Susilawati, Susi; Suryaningsih, Maria; Rizaldy, Mochamad Asmi
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 8 No 1 (2024): Februari
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v8i1.11322

Abstract

Sampah selalu menjadi masalah utama dalam lingkungan, karena pengolahannya masih belum tertangani dengan baik. Kegiatan pengabdian ini bertujuan untuk membangun kesadaran masyarakat dan memberikan pengetahuan tentang bagaimana mengolah sampah organik baik sayur-sayuran maupun buah-buahan menjadi cairan yang memiliki banyak manfaat untuk kehidupan sehari-hari. Cairan ini disebut Eco Enzyme. Berdasarkan kegiatan yang dilakukan, perlu beberapa tahapan dalam proses mengelola sampah organik tersebut serta membutuhkan waktu tiga bulan untuk menghasilkan cairan Eco Enzyme yang berkualitas. Kegiatan ini menghasilkan 27 botol @ 350 ml cairan Eco Enzyme, kemudian ampasnya bermanfaat untuk biopori, pupuk tanaman dan bahkan pewangi ruangan. Kegiatan pembuatan Eco Enzyme ini disosialisasikan kepada seluruh masyarakat terutama masyarakat rumah tangga disekitar lingkungan Kelurahan Pasar Manggis dalam mengatasi limbah sampah organik rumah tangga sekaligus mendapatkan manfaat cairan Eco Enzyme.
The influence of influencers and Instagram social media on purchasing decisions with consumer trust as an intervening variable for nature lovers in DKI Jakarta Satriawan, Muhammad Arjuna; Prambudi, Bono; Wati, Lela Nurlaela
Priviet Social Sciences Journal Vol. 5 No. 5 (2025): May 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i5.616

Abstract

This study aims to analyze and understand the factors influencing purchasing decisions for Eiger products among nature lovers in DKI Jakarta, with a particular focus on the roles of influencer marketing, Instagram-based social media engagement, and consumer trust as mediating variables. The originality of this study lies in its integration of consumer trust as an intervening mechanism within the influencer marketing context, specifically targeting a niche market of outdoor enthusiasts. A descriptive quantitative approach was employed using structural equation Modeling with the partial least squares (SEM-PLS) method. Data were collected from 220 respondents through an online questionnaire and analyzed using SmartPLS version 4.0.0. The results indicate that influencer marketing significantly influences consumer trust, whereas Instagram social media engagement does not have a direct effect on purchasing decisions. Further, consumer trust mediates the relationship between influencer marketing and purchasing decisions, reinforcing the strategic value of building trust in influencer-driven campaigns. This study is limited to Instagram users in DKI Jakarta and focuses solely on the Eiger brand, which may constrain the generalizability of the findings. Nevertheless, this study offers new insights into consumer behavior in the outdoor product segment and contributes to the literature on digital marketing and trust-based purchasing dynamics across generational cohorts.
DETERMINING THE PERFORMANCE OF SHARIA COMMERCIAL BANKS WITH MODERATION OF NON PERFORMING FINANCING RATIO IN INDONESIA Hidayat, Novan Wahyu; Wardini, Amalia Kusuma; Wati, Lela Nurlela
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 3 No. 2 (2021): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v3i2.92

Abstract

The research objectives to be achieved are: (1) To analyze and reveal empirically whether the Capital Adequacy Ratio (CAR), OE, Financing to Deposit Ratio (FDR), Net Operating Margin (NOM) affects the performance of Islamic Commercial Banks as measured by the ratio ROA). (2) To determine and analyze whether the non-performing loan ratio (NPF) moderates the effect of Capital Adequacy Ratio (CAR), OE, Financing to Deposit Ratio (FDR), and Net Operating Margin (NOM) on the performance of Islamic Commercial Banks (Return On Assets). This type of research is a quantitative research. The population used in this study is a Islamic commercial banks registered with the Financial Services Authority consisting of 14 BUS from 2015-2019. The data used is secondary data and uses saturated sampling method. Researchers used this sampling technique because the total population of 14 Islamic commercial banks companies in Indonesia are registered with the Financial Services Authority (OJK). Analysis of research data using Moderating Regression Analysis. Simultaneously CAR, OE, FDR and NOM have a positive effect on BUS performance for the 2015-2019 period as measured by ROA, but the partial results are only CAR that has a positive effect on ROA while OE, FDR and NOM have a negative effect on ROA, this happens because The capital adequacy held in the current period in lending is currently decreasing when compared to the previous period so that it has an impact on decreasing income and profit for the next period. Simultaneously, NPF moderates CAR, OE, FDR and NOM have a positive effect on BUS performance for the 2015-2019 period as measured by ROA, while the partial results are only NPF which has an impact on reducing the effect of CAR on ROA, while other variables when NPF moderate the relationship with ROA moves towards improvement. This is because the capital adequacy ratio is currently used in handling the current bad credit ratio as a result of loans extended in the previous period so that the current capital that should be used to generate profits in the next period through an increase in the volume of credit at this time from the previous period is reduced so that an impact on the decline in Islamic commercial banks profitability in the next period. As for what makes the difference in this study is the moderation of NPF on the effect of CAR, BOPO, FDR and NOM on ROA.
Capital, Governance, and Power: How Political Ties Influence Firm Value Martino Wibowo; Harry Pambudi; Lela Nurlaela Wati; Sahraman Hadji Latif
JBTI : Jurnal Bisnis : Teori dan Implementasi Vol. 16 No. 2 (2025): August 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jbti.v16i2.26498

Abstract

This study aims to determine the influence of political connection and its role in moderating the influence of capital structure and corporate governance on a firm’s value. The study was conducted on 97 samples of companies listed on the Indonesia Stock Exchange from 2020-2024 that were established about 10 years old or more, collected from various types of industrial sectors, with limitations on the criteria of ownership of political officials or political party officials (politically connected), family ownership who also serves as political officials (politically connected), pure ownership of businessman families (not politically connected), and central and/or regional government ownership (politically connected). The study used random sampling and panel data from the moderating regression analysis to examine the relationship between political connection, capital structure, and DAR proxy on a firm's value. A significant positive relationship between these factors and Tobin's Q was found. However, there was a negative association between political connection-moderated DAR and Tobin's Q. The study also uncovered a negative relationship between board size and the proportion of independent commissioners, but a positive relationship between board size and political connection. The study's novelty is that it fills the literature gap, investigating how the influence of capital structure and governance, moderated through political connections, affects the firm’s value, which other studies have not exhaustively studied.
Cryptocurrency, Tax Imposition and Sharia Finance In Indonesia: A Systematic Literature Review Ayu, Shilfa; Nurlaela Wati, Lela
Devotion : Journal of Research and Community Service Vol. 3 No. 13 (2022): Special Issue
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i13.285

Abstract

The purpose of this paper is to review the findings of a review of the academic literature on Islamic financial technology that has been carried out in the field of Islamic financial technology. The aspects studied in Islamic Finance Fintech with cryptocurrency regulations, compliance and tax policy laws and finally identify other influences such as opportunities and Islamic financial technology that Islamic financial institutions can learn from global fintechs around the world. This study collected 150 journals. Based on the inclusion and exclusion criteria, 79 research papers and publications were used in this systematic literature review. This paper offers a thorough analysis of the study. This study classifies Islamic Financial Technology with regulation/compliance in Islamic law and taxation. Throughout our review, we also found barriers to cryptocurrencies in Islamic law and found several countries have tax policies for cryptocurrencies. This study will greatly advance the understanding of Islamic FinTech among academics, companies, regulators, investors, and other FinTech users. The results of this study are expected to be useful in understanding Fintech (cryptocurrency-based technology) from the point of view of sharia and taxation rules in Indonesia
Unlocking Sustainability in Informal Micro Enterprises: Capital Access in The Fintech Era Ispriyahadi, Heri; Zaenudin, Zaenudin; Wati, Lela Nurlaela
Signifikan: Jurnal Ilmu Ekonomi Vol. 14 No. 2 (2025)
Publisher : Faculty of Economic and Business, Universitas Islam Negeri Syarif Hidayatullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjie.v14i2.46421

Abstract

Research Originality: This study offers a unique exploration of how capital access mediates the impact of financial literacy and fintech peer-to-peer (P2P) lending on the sustainability of micro and small enterprises (MSEs) in traditional markets, utilizing SDG-based indicators. Research Object: This study examines the effects of financial literacy and fintech P2P lending on capital access and sustainability of MSEs in traditional markets. Research Methods: The study employed a quantitative approach, utilizing Structural Equation Modeling analysis, using 232 MSEs in Jakarta. Empirical Results: The findings indicate that financial literacy and fintech P2P lending have a positive impact on both capital access and the sustainability of MSEs. However, capital access did not significantly affect the sustainability of MSE or mediate either factor. Implications: The Financial Services Authority (OJK) must enhance legislation protecting MSEs from fintech risks and promote financial literacy. The OJK must coordinate P2P platforms, cooperatives, and MSE offices. Creating an inclusive fintech ecosystem for traditional market MSEs, with microloans and mentorship, is essential for viable financing. JEL Classification: G21, G53, L26, O16, Q01 How to Cite:Ispriyahadi, H., Zaenudin, Wati, L. N. (2025). Unlocking Sustainability in Informal Micro Enterprises: Capital Access in the Fintech Era. Signifikan: Jurnal Ilmu Ekonomi, 14(2), 467-488. https://doi.org/10.15408/sjie.v14i2.46421.
Financial Distress Analysis: Cigarette Companies on Idx, Pandemic & Excise Tax Impact (2019-2023) Lutfan, Ifan Muhamad; Wati, Lela Nurlela; Arifin, Agus Zainul
Journal of Management Economic and Financial Vol. 3 No. 4 (2025): Journal of Management, Economic and Financial
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jmef.v3i4.154

Abstract

This study aims to analyze the condition of financial distress in cigarette companies listed on the Indonesia Stock Exchange during the period 2019 to 2023, as well as identify the influence of external factors in the form of an increase in excise rates and the COVID-19 pandemic on the level of distress risk. The problem of financial distress is a crucial issue because the cigarette industry faces pressure from the perspective of fiscal regulations and the global health crisis that has an impact on the company's financial performance. This research method is quantitative with a descriptive and associative approach. The research sample consisted of four cigarette companies, namely PT HM Sampoerna Tbk (HMSP), PT Gudang Garam Tbk (GGRM), PT Wismilak Inti Makmur Tbk (WIIM), and PT Bentoel Internasional Investama Tbk (RMBA). The data used are secondary data in the form of annual financial statements, percentage increase in excise rates, and COVID-19 pandemic status as dummy variables. To measure financial distress, three predictive models are commonly used in the literature, namely: Altman Z-Score, Springate S-Score, and Zmijewski X-Score. Furthermore, a simple regression analysis was carried out to determine the influence of excise rates and the pandemic on distress scores. The results showed that HMSP and WIIM were consistently in a healthy financial condition according to all three models, while GGRM was volatile but relatively stable. In contrast, the RMBA shows a score that indicates a distressed condition almost every year. The Zmijewski model was shown to be the most sensitive in detecting distress compared to the other two models. Regression analysis revealed that the increase in excise rates and the COVID-19 pandemic had a significant effect on distress scores with negative directions in the Altman and Springate models, as well as positive directions (increased risks) in the Zmijewski model. The study concludes that external factors have a significant contribution to the risk of bankruptcy of cigarette companies, and it is important for company management, investors, and regulators to consider these factors in strategic decision-making. Predictive models can be used as an early detection tool against declining corporate financial health
APAKAH KEKUATAN KEBERAGAMAN GENDER DALAM MENGHINDARI PAJAK MENINGKAT DENGAN KONEKSI POLITIK ? Kartikasari, Dwiyana; Nurlaela Wati, Lela; Soma, AM
Jurnal Keuangan dan Bisnis Vol. 21 No. 2 (2023): Jurnal Keuangan Dan Bisnis Volume 21 Nomor 2 Oktober 2023
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v21i2.1030

Abstract

Penelitian ini bertujuan untuk menganalisis dampak langsung Political Connection, Gender Diversity, dan Agama terhadap penghindaran pajak dengan mengikutsertakan Profitabilitas dan ukuran perusahaan sebagai variabel kontrol. Penelitian ini menggunakan metode kuantitatif dengan sampel yang digunakan sebanyak 51 perusahaan konglomerasi pada tahun 2013-2022 (510 data panel) yang terdatar di Bursa Efek Indonesia. Analisis data panel Cross-Section weights pada program Eviews 12. Terdapat pengaruh yang positif antara keragaman gender pada dewan direksi dan optimalisasi pajak. Selanjutnya Agama anggota dewan lulusan Universitas Beragama cenderung berpengaruh negatif terhadap penghindaran pajak. Koneksi politik juga memoderasi pengaruh Gender Diversity. Hal ini menunjukkan bahwa perusahaan yang memiliki keberagaman anggota dewan cenderung melakukan penghindaran pajak. Hasil penelitian ini mendukung teori ketergantungan sumber daya dimana koneksi politik dimanfaatkan oleh perusahaan sebagai sumber daya dalam melakukan penghindaran pajak sebagai cara untuk meringankan beban pajak. Penelitian ini dibatasi pada kelompok sampel tanpa mengidentifikasi strategi bisnis perusahaan.
Effective Tax Rate of Sharia Banks in Indonesia: How Profitability Moderates the Effect of Mergers, Size, and Leverage Tiena Suhartini; Lela Nurlaela Wati; Faizul Mubarok
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1548

Abstract

The role of taxes is very important for state revenue, but the tax avoidance practices that occur are very detrimental to the state. This research aims to analyze tax avoidance practices, proxied by the effective tax rate (ETR), coinciding with Sharia bank merger momentum, which affects size and leverage with profitability’s moderating effects. Purposive sampling method, determining merged Sharia banks as research samples. This study uses cross-sectional data from Sharia banks’ quarterly financial reports (2015-2022), analyzed with moderated regression analysis. The results show that mergers, size, leverage, and profitability simultaneously significantly influence ETR. Partially, mergers and company size have no negative effect on ETR. Leverage and profitability have a significant negative effect on ETR. Profitability significantly strengthens the negative effect of leverage on ETR but not the effect of mergers and size on ETR. The research highlights the importance of tax strategies in the context of mergers and bank profitability, emphasizing the need to understand the tax impact of mergers. The research underscores the Sharia banks' crucial role in contributing taxes to state revenues. The results provide valuable guidance for Sharia bank management and tax agencies in optimizing the tax contribution from Sharia banks in Indonesia.
Co-Authors Abdrazakova, Ainur Abdul Malik Zulkarnain Abdul Mukti Soma Abdul Mukti Soma Ade Irma Rismala Agus Zainul Arifin Ahmad Maulana Alexander Bagaswara Ali Fahmi AM Soma Amalia Kusuma Wardini Amalia Kusuma Wardini Amalia Kusuma Wardini Andri Armaenah Andy Dharmalau Arifin, Agus Zainul Arlis Dewi Kuraesin Ayu, Shilfa Bambang Rahardjo Bono Prambudi Bono Prambudi Bono Prambudi Budi Andru Citra Alifia Yulianti Darda, Ahmad Darwis, Hidayat Dayani Okvi Yanto Dharmalau, Andy Dinti Gircela Dwiyana Kartikasari Eko Kusnadi Etty Puji Lestari Evi Adriani Faizul Mubarok Fajrialshah Amarul Haq Farhan Farhan Fariz Saputra, Adi Febrina, Ilza Febriyanthi, Hesty Finna Kurniasih Fitri Selvia Galang Raindo Syahdam Gezer Sowandito Ghofir, Ade Ginta Ginting Gunawan Triwiyono Harri Yuni Rachman Harros Marson Simanjuntak Harry Pambudi Harry Pranajaya Hartono, Muchamat Heike Hakim Hendrian Hendrian, Hendrian Hidayat, Novan Wahyu Ibnu Aditya Karana Ibrahim, Luckman Ifan Muhamad Lutfan Ilhamsyah Ilhamsyah Imam Santoso Intan Wahyuningtias Ira Geraldin Ira Geraldina Ira Geraldina Isprihayadi, Heri Ispriyahadi, Heri Iswari, Andina Iwan Sukmana Kartikasari, Dwiyana Kaylanisa, Sarah Khoirun Nisa Kiagus Muhammad Amin Koesmawan Koesmawan Krisnandono, Diananto Kun Hartawan Adi Satria Kurnia Tri Jayanti Laras Putri Maidina Latif Sholichin Lisa Nurlitasari Lutfan, Ifan Muhamad Lutfi, Mohamad M. Lutfi Maftuchach, Viniyati Maharini - Rahsilaputeri Maharini Rahsilaputeri Mailani, Indah Marlianingrum, Peggy Ratna Martino Wibowo Maudy Rosalina Mega Maharani Meita Istianda Miharto, Elititus Mislia Ambar Sari Mita Apriliasari Moch. Rizal Mohamad Lutfi Momon Momon Momon, Momon Muchamat Hartono Muhammad Arjuna Satriawan Muhammad Syafi'i Mukti Soma Mulyanti, Rita Yuni Nanda Devira Fitriyanthi Nanda Fatimah Azzahra Ngurah Budiartha Wicaksana Nilla Apsary Nong Tatu Parida Norhamida, Hana Novan Wahyu Hidayat Nur Habib Nurul Hudaeini Nurwaidah Octavia Handayani Oki Sudrajat Oktavia Oktavia Pandaya Pandaya Parida, Nong Tatu Patrixia Gliezel Torres Peggy Ratna Marlianingrum Prabawa Eka Soesanta Prambudi, Bono Priyono Joko Alam Priyono Joko Alam Pudi Setiyawan Pusfitalisya Pusfitalisya Ramdany Ramdany, Ramdany Ramilan Ramilan Razaq, Muhammad Reresimi, Meissa Riadi, Refren Riansyah, Yunus Rini Yayuk Priyanti Rini Yayuk Priyati Rizaldy, Mochamad Asmi Rosidin, Beni Hermawan Ruseno, Ndaru Sahraman Hadji Latif Satriawan, Muhammad Arjuna Seprila Putri Firadani Siti Nuraeni Pristiawati Siti Zulaeha Soma, A. Mukti Soma, AM Soma, Mukti Sri Rahayu Suhana Suhana Suhana Suhana Suprapta, Imam Supriatiningsih, Supriatiningsih Supriatininingsih, Supriatiningsih Suryaningsih, Maria Susi Susilawati SUSILAWATI, SUSI Syafardi, Heri Syariffuddin Achmad Tati Rajati Tazqia Amalia Tiena Suhartini Topan Persada Wardini, Amalia Kusuma Wenty Febrianti Wilfried Agusman Yatita Ratu Amanda Yuli, Rama Yunus Riansyah Zaenudin Zaenudin Zulfa Tazkia Anbiya Zulham Efendi